Timushev E.N.Institute of Socio-Economic and Energy Problems of North of Komi Scientific Centre of Ural Branch of RAS, Syktyvkar, Komi Republic, Russian Federation evgeny_timushev@mail.ru
Importance The article considers the issues of formation of the revenue part of budgets of all levels. This is becoming a priority in relation to the economic growth deceleration and a sharp rise in social spending after the May edicts of the President of the Russian Federation. The article shows the peculiarities of tax revenue, accumulated in the Komi Republic. Objectives The purpose of the article is to identify features of the tax revenues of the budget of the Komi Republic. Methods For the study, I used methods of collection, calculation and interpretation of the absolute and relative indices characterizing the state of the tax field and regional economy, as well as the methods of grouping items of income, matching them in dynamics, and tabular data representation. Results I show that the volume of tax revenues of the Republican budget depends on the total amount of tax revenue of the budget system of the Russian Federation, its structure and the prescribed limits of distribution. I also determined that the total tax revenue, accumulated in the Republic, is affected by the general economic situation in the region and the country and the conditions of the world market prices for exported goods. I found that the specificity of the northern region and the need for financing the increased costs pose risks to the financial sustainability of the budget. Conclusions and Relevance My study confirms that as the basis for the financing of the budget of the Komi Republic are financial resources, which, to a large extent, do not depend on decisions of the region's authorities, but some other factors beyond their control. The results of the research can be used in the analysis of regional and federal authorities as a basis for scientific debate.
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